台灣花卉產業裡三個平衡計分卡的結構方程模式分析

Abstract

本論文提出不同的結構方程模式來確認三種特定設計的台灣花卉平衡記分卡。具體來說，台灣的花卉產業是由五條供應鏈組成，而每條供應鏈又包含許多的廠商。又它們的日常花卉交易被收集為歷史資料並儲存於資料中心裡。更深入來說，為了監督產業、供應鏈與廠商三種不同層次的績效，目前已經設計出三種平衡記分卡來。而研究上的挑戰則是如何透過大量的花卉交易資料來確認這些特別設計平衡記分卡的有效性。對廠商層次來說，本論文透過標準的結構方程模式來確認其平衡記分卡。對產業與供應鏈層次來說，相對而言，供應鏈存在相似的結構，而產業與供應鏈則存在階層式的結構。針對這兩種特殊的結構關係，本論文亦提出特別的結構方程模式來分析。這是透過多群組分析來確認五條相似供應鏈的平衡記分卡，但產業的平衡記分卡則透過多層次分析來確認。分析結果確認了上述三種平衡記分卡的有效性。

Various structural equation models have been proposed for confirming three specially designed flower balanced scorecards in Taiwan. Essentially the flower industry in Taiwan consists of five supply chains, and each supply chain involves many firms. Also their daily flower transactions are collected as historical data stored in a data center. Furthermore three balanced scorecards have been designed for monitoring their performances at different levels: industry, supply chain, and firm. A research challenge is how to use the huge flower transactions to confirm the validation of the designed balanced scorecards. In this thesis, the balanced scorecard at the firm level is confirmed through a standard structural equation modeling analysis. In contrast, at the supply chain and industry levels, there exist a similar structure among supply chains and a hierarchical structure from industry to supply chains. For both salient features, specific structural equation models are proposed according to their structural relations. The balanced scorecards of five similar supply chains are confirmed through a multigroup analysis, but the balanced scorecard of industry is confirmed through a multilevel analysis. The analytical results confirm the validation of the three balanced scorecards mentioned above.